PACIOLINO

How to play

Three steps

Paciolino, a cartoon friar, holding up a quill
  1. Mark every cell

    Tap a number to mark it DR (debit), tap again for CR (credit), and once more to clear it.

  2. Balance every line

    In each row and each column, the debits must add up to the same total as the credits.

  3. Use logic, not luck

    Framed cells are already posted. There is exactly one answer, and you can always reason your way to it.

DRDebitCRCreditThe margins show each line’s DR and CR totals against its target. ✓ means balanced, ✗ means a side is over.

Warm-up · 4×4Easy

Petty Cash

Stuck? Press Hint and Paciolino will explain the next step.

Row 1: debits 0, credits 0, target 13 each, open.
Row 2: debits 0, credits 0, target 10 each, open.
Row 3: debits 3, credits 0, target 5 each, open.
Row 4: debits 0, credits 0, target 6 each, open.
Column 1: debits 0, credits 0, target 11 each, open.
Column 2: debits 0, credits 0, target 5 each, open.
Column 3: debits 0, credits 0, target 12 each, open.
Column 4: debits 3, credits 0, target 6 each, open.

Tap a cell to cycle blank → DR → CR. Keyboard: arrows move, D debit, C credit, Backspace clear, Ctrl+Z undo.

Three techniques

Find the half

Add up the line and halve it. That’s what each side needs. A row of 3, 5, 10 and 2 totals 20, so the debits make 10 and the credits make 10.

The number that stands alone

If one number is exactly half the line, it sits on its own side and everything else goes opposite. Here 10 is half of 20.

A full side closes the line

Once one side reaches its target, every blank cell left in that line belongs on the other side.

Ready? Play today’s puzzle.

How to play · Paciolino